https://www.taxtmi.com/caselaws?id=468935 A short delay in filing Form No. 10B for exemption under Section 11 may be condoned where the explanation is bona fide, uncontroverted, and the audit report was already filed before processing of the return. The text treats the filing requirement as procedural rather than a rigid technical bar when the default arose from the accountant's ill health and related administrative difficulties. It emphasises a justice-oriented approach over a pedantic one and notes that similar delays had been condoned in comparable cases, making denial of exemption unsustainable. en-us Tue, 02 Sep 2025 00:00:00 +0530 Sat, 23 May 2026 12:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=468935 A short delay in filing Form No. 10B for exemption under Section 11 may be condoned where the explanation is bona fide, uncontroverted, and the audit report was already filed before processing of the return. The text treats the filing requirement as procedural rather than a rigid technical bar when the default arose from the accountant's ill health and related administrative difficulties. It emphasises a justice-oriented approach over a pedantic one and notes that similar delays had been condoned in comparable cases, making denial of exemption unsustainable. Case-Laws Income Tax Tue, 02 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=468935